| 1 | 菩萨 | 菩薩 | pú sà | Pu2 sa4 | Bodhisattva (Buddhism) | | |
| 2 | 萨满教 | 薩滿教 | sà mǎn jiào | Sa4 man3 jiao4 | Shamanism | | |
| 3 | 萨满 | 薩滿 | sà mǎn | sa4 man3 | shaman (loanword) | | |
| 4 | 比萨饼 | 比薩餅 | bǐ sà bǐng | bi3 sa4 bing3 | pizza (loanword); Classifiers: 张 | | |
| 5 | 佛罗伦萨 | 佛羅倫薩 | fó luó lún sà | Fo2 luo2 lun2 sa4 | Florence, city in Italy | | |
| 6 | 地藏王菩萨 | 地藏王菩薩 | dì zàng wáng pú sà | Di4 zang4 wang2 Pu2 sa4 | Kṣitigarbha Bodhisattva, the Bodhisattva of the Great Vow (to save all souls before accepting Bodhi); also translated Earth Treasury, Earth Womb, or Earth Store Bodhisattva | | |
| 7 | 地藏菩萨 | 地藏菩薩 | dì zàng pú sà | Di4 zang4 Pu2 sa4 | Kṣitigarbha Bodhisattva, the Bodhisattva of the Great Vow (to save all souls before accepting Bodhi); also translated Earth Treasury, Earth Womb, or Earth Store Bodhisattva | | |
| 8 | 得克萨斯 | 得克薩斯 | dé kè sà sī | De2 ke4 sa4 si1 | Texas; Texas, US state | | |
| 9 | 大愿地藏菩萨 | 大願地藏菩薩 | dà yuàn dì zàng pú sà | Da4 yuan4 Di4 zang4 Pu2 sa4 | Kṣitigarbha Bodhisattva, the Bodhisattva of the Great Vow (to save all souls before accepting Bodhi); also translated Earth Treasury, Earth Womb, or Earth Store Bodhisattva | | |
| 10 | 大势至菩萨 | 大勢至菩薩 | dà shì zhì pú sà | Da4 shi4 zhi4 Pu2 sa4 | Mahasthamaprapta Bodhisattva, the Great Strength Bodhisattva | | |
| 11 | 达累斯萨拉姆 | 達累斯薩拉姆 | dá lèi sī sà lā mǔ | Da2 lei4 si1 Sa4 la1 mu3 | Dar es Salaam (former capital of Tanzania) | | |
| 12 | 布拉萨市 | 布拉薩市 | bù lā sà shì | Bu4 la1 sa4 shi4 | Brazzaville, capital of Congo (Tw) | | |
| 13 | 比萨斜塔 | 比薩斜塔 | bǐ sà xié tǎ | Bi3 sa4 Xie2 ta3 | Leaning Tower of Pisa | | |
| 14 | 阿尔萨斯 | 阿爾薩斯 | ā ěr sà sī | A1 er3 sa4 si1 | Alsace, French department | | |
| 15 | 比萨 | 比薩 | bǐ sà | Bi3 sa4 | pizza (loanword); Pisa, town in Toscana, Italy | | |
| 16 | 巴萨 | 巴薩 | bā sà | Ba1 sa4 | Barca (nickname for FC Barcelona); Baza (town in Grenada, Spain) | | |
| 17 | 巴里坤哈萨克自治县 | 巴里坤哈薩克自治縣 | bā lǐ kūn hā sà kè zì zhì xiàn | Ba1 li3 kun1 Ha1 sa4 ke4 Zi4 zhi4 xian4 | Barkol Kazakh autonomous county or Barköl Qazaq aptonom nahiyisi in Kumul prefecture 哈密地区 , Xinjiang | | |
| 18 | 伊萨卡 | 伊薩卡 | yī sà kǎ | Yi1 sa4 ka3 | Ithaca, Island state of Greece, the home of Odysseus 奥迪修斯 ; Ithaca NY, location of Cornell University 康奈尔 | | |
| 19 | 敖德萨 | 敖德薩 | áo dé sà | Ao2 de2 sa4 | Odessa (city in Ukraine) | | |
| 20 | 盎格鲁萨克逊 | 盎格魯薩克遜 | àng gé lǔ sà kè xùn | Ang4 ge2 lu3 Sa4 ke4 xun4 | Anglo-Saxon | | |
| 21 | 艾萨克・牛顿 | 艾薩克・牛頓 | ài sà kè · niú dùn | Ai4 sa4 ke4 · Niu2 dun4 | Sir Isaac Newton (1642-1727), British mathematician and physicist; Sir Isaac Newton (1642-1727), British mathematician and physicist | | |
| 22 | 艾萨克 | 艾薩克 | ài sà kè | Ai4 sa4 ke4 | Isaac (name) | | |
| 23 | 阿萨姆 | 阿薩姆 | ā sà mǔ | A1 sa4 mu3 | Assam, India | | |
| 24 | 阿萨德 | 阿薩德 | ā sà dé | A1 sa4 de2 | Assad (Arabic name) | | |
| 25 | 阿克塞哈萨克族自治县 | 阿克塞哈薩克族自治縣 | ā kè sài hā sà kè zú zì zhì xiàn | A1 ke4 sai4 Ha1 sa4 ke4 zu2 Zi4 zhi4 xian4 | Aksai Kazakh autonomous county in Jiuquan 酒泉 , Gansu | | |